On Amendments To Part Two Of The Tax Code Of The Russian Federation And The Federal Law On Amendments To Chapter 26-1, Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation "

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и Федеральный закон "О внесении изменений в главу 26-1 части второй Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации"

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RUSSIAN FEDERATION FEDERAL LAW About the changes to the Second Tax Code of the Russian Federation and the Federal Law On Amendments to Chapter 26-Part 1 of the Second Tax Code Russian Federation and certain other acts Russian Federation legislation adopted by the State Duma on 19 March 2004 Approved by the Federation Council on 24 March 2004 of the year Article 1 Article 346-3 parts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 53, sect. 5023; 2003, N 46, sect. 4443) The change, supplemented by paragraph 8 as follows: " 8. Value added tax deductions of agricultural producers in the manner prescribed in Chapter 21 of this Code before the transition to the payment of a single agricultural tax on goods (work, services), including fixed assets and intangible assets acquired to carry out transactions recognized by value-added tax objects when switching to the payment of a single agricultural tax, The budget is not subject to budget. When moving from payment of a single agricultural tax to the general tax regime, tax amounts to taxpayers of the single agricultural tax on goods (work, services), including fixed assets and Intangible assets acquired before the transition to the general tax regime do not apply to the calculation of the value-added tax. ". Article 2 Extend the deadline for applying to the tax organ of the organizations, by peasant (individual) farms and individual entrepreneurs, Article 2 of the Federal Law of 11 November 2003 on amendments to chapter 26-1 of the Second Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4443) until 1 June 2004. Article 3 1. This law shall come into force at the expiration of one month from the date of its official publication. 2. This Federal Act applies to legal relations that have arisen since 1 January 2004. President of the Russian Federation Vladimir Putin Moscow, Kremlin 5 April 2004 N 16-FZ